PENGARUH FINANCIAL DISTRESS, UKURAN KAP DAN OPINI AUDIT TERHADAP AUDITOR SWITCHING ( Studi Empiris Pada Perusahaan Manufaktur yang terdaftar pada BEI Periode 2015 – 2018 )

Tri Agus, Yulianto (2022) PENGARUH FINANCIAL DISTRESS, UKURAN KAP DAN OPINI AUDIT TERHADAP AUDITOR SWITCHING ( Studi Empiris Pada Perusahaan Manufaktur yang terdaftar pada BEI Periode 2015 – 2018 ). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

Penelitian ini bertujuan untuk menguji apakah pengaruh Financial Distress, Ukuran KAP dan Opini Audit terhadap Auditor Switching pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2015 – 2018. Penelitian ini menggunakan jenis penelitian assosiatif kausal yang diukur dengan menggunakan metoda berbasis regresi logistik dengan SPSS 24.00. Populasi dari penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015 sampai dengan tahun 2018. Sampel ditentukan berdasarkan metode purposive sampling, dengan jumlah sampel sebanyak 61 perusahaan manufaktur sehingga total observasi dalam penelitian ini sebanyak 244 observasi. Data yang digunakan dalam penelitian ini berupa data sekunder. Teknik pengumpulan data menggunakan metoda dokumentasi melalui situs resmi IDX: www.idx.co.id pengujian hipotesis dengan menggunakan uji parsial dan simultan. Hasil penelitian membuktikan bahwa (1) financial distress tidak berpengaruh signifikan terhadap auditor switching pada perusahaan manufaktur yang terdaftar di BEI periode 2015-2018, (2) ukuran KAP berpengaruh signifikan terhadap auditor switching pada perusahaan manufaktur yang terdaftar di BEI periode 2015-2018, (3) Opini audit berpengaruh signifikan terhadap auditor switching pada perusahaan manufaktur yang terdaftar di BEI periode 2015-2018 The objective of this research is to testify the effect of a financial distress, the public accountant’s size and audit opinion towards Auditor Switching for manufacturing companies that are listed in the IDX (Indonesian Stock Exchange) for the period of 2015-2018. This research uses a causal associative research that is measured using a regression logistics based method with SPSS 24.00. The population used for sampling in this research is the manufacturing companies that are listed in the IDX starting year 2015 up to 2018. Samples are selected based on the purposive sampling method, with a number of 61 samples of manufacturing companies in total, which results in a total observation of 244 observations in this research. The data being used in this research is the secondary data. The technique of collecting the data is based on documentation method through the IDX’s online website as a reference. www.idx.co.id testifying the hypothesis using partial testing and simultaneously. The results of the research shows that (1) Financial distress do not significantly have an affect towards auditor switching in the companies listed in the IDX for the period 2015-2018. (2) The public accountant’s office size do significantly have an affect towards auditor switching in the companies that are listed in the IDX for the period of 2015-2018. (3) Audit opinion do significantly have an affect towards auditor switching in the companies that are listed in the IDX for the period of 2015-2018.

Item Type:	Thesis (Skripsi)
Contributors:	Contribution Contributors NIDN Email Thesis advisor Hendra, Lim NIDN0317058305 lim_hendra@stei.ac.id
Uncontrolled Keywords:	Financial Distress, Ukuran KAP, Opini Audit, Auditor Switching.
Subjects:	Akuntansi > Akuntansi Manajemen
Divisions:	S1 Akuntansi
Depositing User:	Mr Tri agus yulianto
Date Deposited:	27 Dec 2022 06:41
Last Modified:	27 Dec 2022 06:41
URI:	http://repository.stei.ac.id/id/eprint/9176

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